France : financial support before HFC tax kicks in

France published the financial law 2019: as of 2021 the country will introduce a tax on HFCs. However, between now and then, and up to 31st December 2022, 40% of investments into new HVACR installations running without HFCs can be deducted from companies’ income taxes.


AS regards the tax, it will amount to 15 Euro/ton of CO2-eq in 2021, 18 Euro in 2022, 22 Euro in 2023 and 26 Euro in 2024. As of 2025 it will be 30 Euro. The tax will have to be paid by those who carry out the first delivery of the refrigerant in France, whether it is free of charge or against payment.



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